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aileen20180623 · 2019年02月20日

问一道题:NO.PZ2018062004000175

问题如下图:

    

选项:

A.

B.

C.

解释:


我的疑惑是cost不应该作为asset ,既然是research cost 应该是liability,然后带入 FR0-【-(》0)TR】的书=〉0 ,是个正数,那应该是DTL啊,请问如何理解是DTA


3 个答案

Kiko_品职助教 · 2022年04月04日

嗨,努力学习的PZer你好:


嗯嗯这么理解也可以

----------------------------------------------
努力的时光都是限量版,加油!

Leo 昊子 · 2022年04月04日

你理解成liability也没问题,AB大于TB(这里是指绝对值,因为前者是一次性费用,后者分三年摊销),这里注意都要取个符号。做差之后结果小于0,所以是dta

Leo 昊子 · 2022年04月04日

负号

竹子 · 2019年02月20日

expensed in three years其实是想表达资本化,然后按3年摊销,并不是指分三年付款。

所以在会计上asset=0,税法上asset>0,形成DTA

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